{"id":21675,"date":"2016-01-29T07:57:56","date_gmt":"2016-01-29T07:57:56","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21675"},"modified":"2016-07-12T07:01:44","modified_gmt":"2016-07-12T07:01:44","slug":"hoi-dap-142","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21675","title":{"rendered":"H\u1ecfi \u0110\u00e1p 142"},"content":{"rendered":"

C\u00e2u h\u1ecfi 1:<\/strong><\/span><\/p>\n

Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf TNCN, c\u00f3 H\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c th\u01b0\u1eddng xuy\u00ean t\u1ea1i \u0111\u01a1n v\u1ecb, nh\u01b0ng kh\u00f4ng \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1ea1i \u0111\u01a1n v\u1ecb th\u00ec khi tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo thu\u1ebf su\u1ea5t l\u00e0 bao nhi\u00eau ph\u1ea7n tr\u0103m?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

T\u1ea1i \u0110i\u1ec3m b, Kho\u1ea3n 1, \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0 sau:<\/span>
\n “b) Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng
\nb.1) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2ntr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf theo Bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean t\u1ea1i nhi\u1ec1u n\u01a1i.”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, n\u1ebfu c\u00e1 nh\u00e2n c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf TNCN, k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean t\u1ea1i c\u00f4ng ty nh\u01b0ng kh\u00f4ng \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1ea1i \u0111\u01a1n v\u1ecb th\u00ec khi tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo Bi\u1ec3u lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n t\u00ednh tr\u00ean thu nh\u1eadp th\u00e1ng.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:<\/span><\/p>\n

Quy \u0111\u1ecbnh k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n ch\u01b0a c\u00f3 MST<\/a><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 2:<\/strong><\/span><\/p>\n

C\u00f4ng ty thu\u00ea nh\u00e2n c\u00f4ng b\u00ean ngo\u00e0i trong 03 ng\u00e0y kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng th\u1eddi v\u1ee5 th\u00ec c\u00f3 ph\u1ea3i t\u00ednh thu\u1ebf TNCN 10% kh\u00f4ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

T\u1ea1i \u0110i\u1ec3m i, Kho\u1ea3n 1, \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN nh\u01b0 sau:<\/span>
\n “i) Kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c
\nC\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao, ti\u1ec1n chi kh\u00e1c cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng (theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c, d, kho\u1ea3n 2, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y) ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi ba (03) th\u00e1ng c\u00f3 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb hai tri\u1ec7u (2.000.000) \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n.”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00f4ng ty b\u1ea1n khi chi tr\u1ea3 ti\u1ec1n cho nh\u1eefng c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng\/ l\u1ea7n tr\u1edf l\u00ean th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n. N\u1ebfu doanh nghi\u1ec7p b\u1ea1n chi tr\u1ea3 ti\u1ec1n cho c\u00e1 nh\u00e2n d\u01b0\u1edbi m\u1ee9c 2 tri\u1ec7u th\u00ec kh\u00f4ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:<\/span><\/p>\n

Nh\u1eefng sai s\u00f3t m\u00e0 k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p khi quy\u1ebft to\u00e1n thu\u1ebf<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 3:<\/strong><\/span><\/p>\n

Thu nh\u1eadp t\u0103ng th\u00eam chi cho nh\u00e2n vi\u00ean v\u00e0o th\u1eddi \u0111i\u1ec3m th\u00e1ng 01\/2016 nh\u01b0ng \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n trong n\u0103m 2015. N\u1ebfu t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN n\u0103m 2015 v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2015 c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 8, Kho\u1ea3n 2 quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng nh\u01b0 sau:<\/span>
\n “b) Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.
\nTh\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. ”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p chi th\u00eam cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0o th\u00e1ng 01\/2016 th\u00ec t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a n\u0103m 2016 \u0111\u1ec3 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2016, kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN n\u0103m 2015 v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2015.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:<\/span><\/p>\n

C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><\/span><\/p>\n

Thu\u1ebf TNCN v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb hai n\u01a1i l\u00e0m vi\u1ec7c<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 4:<\/strong><\/span><\/p>\n

Con \u0111ang theo h\u1ecdc th\u1ea1c s\u1ef9 c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 9, Kho\u1ea3n 1, \u0110i\u1ec3m d quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0 sau:<\/span>
\n “d.1.3) Con \u0111ang theo h\u1ecdc t\u1ea1i Vi\u00ea\u0323t Nam ho\u1eb7c n\u01b0\u01a1\u0301c ngoa\u0300i ta\u0323i b\u00e2\u0323c ho\u0323c \u0111\u1ea1i h\u1ecdc, cao \u0111\u1eb3ng, trung h\u1ecdc chuy\u00ean nghi\u1ec7p, d\u1ea1y ngh\u1ec1, k\u1ec3 c\u1ea3 con t\u1eeb 18 tu\u1ed5i tr\u1edf l\u00ean \u0111ang h\u1ecdc b\u1eadc h\u1ecdc ph\u1ed5 th\u00f4ng (t\u00ednh c\u1ea3 trong th\u1eddi gian ch\u1edd k\u1ebft qu\u1ea3 thi \u0111\u1ea1i h\u1ecdc t\u1eeb th\u00e1ng 6 \u0111\u1ebfn th\u00e1ng 9 n\u0103m l\u1edbp 12) kh\u00f4ng c\u00f3 thu nh\u1eadp ho\u1eb7c c\u00f3 thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n thu nh\u1eadp kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1.000.000 \u0111\u1ed3ng”.
\n<\/em>C\u0103n c\u1ee9 quy \u0111\u1ecbnh, con \u0111ang theo h\u1ecdc th\u1ea1c s\u1ef9 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:<\/span><\/p>\n

C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/a><\/span><\/p>\n

Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 5:<\/strong><\/span><\/p>\n

N\u0103m 2014 c\u00f4ng ty \u0111\u00e3 quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng bao g\u1ed3m ph\u1ea7n \u0111\u00e3 chi tr\u1ea3 v\u00e0 ph\u1ea7n c\u00f2n n\u1ee3. Trong n\u0103m 2015 \u0111\u01a1n v\u1ecb m\u1edbi chi tr\u1ea3 ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng c\u00f2n n\u1ee3 trong n\u0103m 2014. V\u1eady s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng n\u1ee3 n\u0103m 2014 tr\u1ea3 trong n\u0103m 2015 s\u1ed1 ti\u1ec1n n\u00e0y \u0111\u00e3 quy\u1ebft to\u00e1n trong n\u0103m 2014 th\u00ec n\u0103m 2015 x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

T\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 8, Th\u00f4ng t\u01b0 111\/2013\/TT-BTC quy \u0111\u1ecbnh x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng nh\u01b0 sau:<\/span>
\n “b) Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.
\nTh\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.”<\/em><\/span>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean trong n\u0103m 2015 c\u00f4ng ty b\u1ea1n m\u1edbi chi tr\u1ea3 ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng c\u00f2n n\u1ee3 trong n\u0103m 2014 th\u00ec thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng n\u00e0y ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN n\u0103m 2015 v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2015. \u0110\u1ed3ng th\u1eddi c\u00f4ng ty ph\u1ea3i k\u00ea khai b\u1ed5 sung t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2014.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:<\/span><\/p>\n

Nh\u1eefng c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2015<\/a><\/span><\/p>\n

H\u1ed3 s\u01a1 Quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai quy\u1ebft to\u00e1n thu\u1ebf<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi 1: Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf TNCN, c\u00f3 H\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c th\u01b0\u1eddng xuy\u00ean t\u1ea1i \u0111\u01a1n v\u1ecb, nh\u01b0ng kh\u00f4ng \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1ea1i \u0111\u01a1n v\u1ecb th\u00ec khi tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo thu\u1ebf su\u1ea5t l\u00e0 bao nhi\u00eau ph\u1ea7n tr\u0103m? Tr\u1ea3..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21675"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=21675"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21675\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21675"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21675"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}